NURDIANSYAH, ARI (2015) ANALISIS KECUKUPAN RANCANGAN DAN EFEKTIVITAS IMPLEMENTASI PENGENDALIAN INTERN LEMBAGA PENGELOLA DANA PENDIDIKAN (LPDP). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Indonesia Endowment Fund for Education (LPDP) that was established in 2012 is the BLU in the Ministry of Finance which is a government agency which has the function noneselon education fund obtained from the state budget. BLU work unit has its own uniqueness in financial management, which BLU can directly use the earnings to finance operations and services without having to go through deposit it into state coffers The purpose of this study was to assess the effectiveness of internal control over every major process in the service LPDP. Reviewing and assessing whether internal controls are carried out in accordance with the design that has been made. Review and assess whether the draft that has been made is adequate. Data collected by the method of data collection techniques used in this research is to conduct the Review of documents, direct observation and interviews to the implementation of internal control in each of the primary process, as many as 30 questionnaires were returned and analyzed. The results showed that the internal control conducted by the Institute of Education Fund Management (LPDP) has been carried out effectively with an adequate level of control design. Keywords: internal control, risk management, internal audit. Lembaga Pengelola Dana Pendidikan (LPDP) yang berdiri sejak tahun 2012 merupakan BLU di Kementerian Keuangan yang merupakan lembaga pemerintah noneselon yang memiliki fungsi pengelola dana abadi pendidikan yang didapatkan dari APBN. Satuan kerja BLU memiliki keunikan sendiri dalam pengelolaan keuangannya, dimana satker BLU dapat langsung menggunakan pendapatannya untuk membiayai operasional maupun layanan tanpa harus melalui menyetorkannya ke kas negara Tujuan penelitian ini untuk mengkaji efektivitas pengendalian intern atas setiap proses utama dalam layanan LPDP. Mengkaji dan menilai apakah pengendalian intern yang dilakukan sesuai dengan rancangan yang telah dibuat. Mengkaji dan menilai apakan rancangan yang telah dibuat sudah memadai. Data dikumpulkan dengan metode Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan melakukan reviu dokumen, observasi langsung dan wawancara kepada terhadap pelaksanaan pengendalian intern pada setiap proses utama tersebut, sebanyak 30 kuesioner yang kembali kemudian dianalisis. Hasil penelitian menunjukkan bahwa pengendalian intern yang dilakukan oleh Lembaga Pengelola Dana Pendidikan (LPDP) telah dilaksanakan secara efektif dengan tingkat rancangan pengendalian yang memadai. Kata Kunci: pengendalian intern, manajemen risiko, internal audit.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-555-15-017 |
| NIM/NIDN Creators: | 55513120081 |
| Uncontrolled Keywords: | pengendalian intern, manajemen risiko, internal audit. internal control, risk management, internal audit. AUDT, auditing |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MYTHA ALVIANA SARI |
| Date Deposited: | 02 Jul 2022 06:48 |
| Last Modified: | 02 Jul 2022 06:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64354 |
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